Court of Appeals for the Ninth Circuit December 1940 casesUhl Estate Co. v. CommissionerHeffron v. DugginsCommissioner of Int. Revenue v. Est. of MeadLount v. MosherLee Wai Loon v. CarmichaelCooperative Pub. Co. v. Commissioner of Internal RevenueMaita v. HaffReidy v. MynttiJordan v. United StatesWalker v. United StatesGarden City Canning Co. v. AddyUnited States v. LovelandUnited States v. JohnsonCommissioner of Int. Revenue v. Est. of MeadMarkwell Co. v. LynchOaks v. SampsellRogan v. CuttsKennedy v. United StatesJung Sam v. HaffGoldie v. CarrUrban Properties Corporation v. BensonNational Bk. of Commerce v. C.I.RIn re WaraWalker v. O'BrienBolander v. GodsilCollins v. MosherJ.H. Martinus Sons v. C.I.RLeonard v. Bennett